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Regulations 66 tae Ne 
Tax on pRyIne, cards. 





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TREASURY DEPARTMENT 
UNITED STATES INTERNAL REVENUE 


REGULATIONS 66 


RELATING TO 


TAX ON PLAYING CARDS 


UNDER 


ACT OF AUGUST 27, 1894, AND 
REVENUE ACT OF 1924 





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AUGUST, 1924 
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TABLE OF CONTENTS 


CuHarrer I.—General 


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CHAPTER IT.—Manufacturers of playing cards 

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13. Penalty for removing playing cards for sale without payment of tax_ 
14. Penalty for removing or reusing playing card stamps______________ 
15. Penalty and forfeiture for removing, exposing, or concealing playing 
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16. Penalty and forfeiture for removing, altering, and fraudulently 
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17, Commissioner’s duty to assess omitted taxes_______-______________ 
meme rnconea or torfeited: playing Cards... 22. 


CHAPTER ITI.—The importation, reimportation, exportation of playing 
cards, and tax free withdrawal thereof for use of the United States 


19. 


20. 


21. 


22. 


23. 


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Withdrawal of playing cards for use of United States____________ 
Promulgation of Regulations 


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frh_ag Z 


REGULATIONS 


RELATING TO THE 


TAX ON PLAYING CARDS 


CHAPTER I 
GENERAL 


Arricte 1. Explanatory—The section or sections of the act of 
August 27, 1894, relating to the manufacture and sale of playing 
eards and such section or sections of the Revised Statutes and subse- 
quent acts of Congress as are also applicable have been printed in 
small type in these regulations immediately preceding the section to 
which they most nearly relate. The sections of the act of August 27, 
1894, and certain other acts of Congress referred to are printed in 
their entirety on pages 13 to 15. 

Sec. 321 (R.S.) The Commissioner of Internal Revenue, under the direction of 
the Secretary of the Treasury, shall have general superintendence of the assess- 
ment and collection of all duties and taxes now or hereafter imposed by any 
law providing internal revenue; and shall prepare and distribute all the in- 
structions, regulations, directions, forms, blanks, stamps, and other matters 


pertaining to the assessment and collection of internal revenue. * * #* 
Sec. 1001 (Rev. Act, 1924). The Commissioner, with the approval of the 


» Secretary, is authorized to prescribe all needful rules and regulations for the en- 
©» forcement of this Act. : 


Sec. 3447 (R.8.). * * * He [the Commissioner of Internal Revenue] 


: may also make all such regulations, not otherwise provided for, as may have 


become necessary by reason of any alteration of law in relation to internal 
revenue. 

Arr. 2. Authority for regulations—The Commissioner of Internal 
Revenue, with the approval of the Secretary of the Treasury, is em- 
powered to make regulations to carry out the law, or which are neces- 
sary by reason of changes in the law, and to make all needful rules 
and regulations for the enforcement of the provisions of the act of 
August 27, 1894, and amendments thereof in subsequent revenue 
acts. Regulations made in pursuance of such statutory authority 
have the force of law. 

Art, 3. Meaning of terms used—The word “person” may extend 
to and include a partnership, association, company, or corporation, 
as well as a natural person. The word “ company ” or “ association ” 
when used in reference to a corporation embraces the words “ suc- 
cessors or assigns of such company or association,” the same as if 
such words or words of similar import were expressed. Words in 

(1) 


2 


the singular number or masculine gender may extend to and be 
applied to several persons or things or to females, and similarly 
the plural number may include the singular. The requirement of 
an “oath” will be comphed with by affirmation in judicial form. 

Sec. 3177 (R. 8.). Any collector, deputy collector, or inspector may enter, 
in the daytime, any building or place where any articles or objects subject 
to tax are made, produced, or kept, within his district, so far as it may be 
necessary for the purpose of examining said articles or objects. And any 
owner of such building or place, or person having the agency or superin- 
tendence of the same, who refuses to admit such officer, or to suffer him to 
examine such article or articles, shall, for every such refusal, forfeit five 
hundred dollars. And when such premises are open at night, such officers may 
enter them while so open in the performance of their official duties. * * #* 

Sec. 3152 (R. §., as amended). The Commissioner of Internal Revenue may, 
whenever in his judgment the necessities of the service so require employ 
competent agents * * * and he may, at his discretion, assign any such 
agent to duty under the direction of any officer of internal revenue, or to such 
other special duty as he may deem necessary. * * * 

The agents whose employment is authorized by this section shall be known 
and designated as internal-revenue agents, and they shall have all the powers 
of entry and examination conferred upon any officer of internal revenue, by 
sections thirty-one hundred and _ seventy-seven * * * of the Revised 
statutes: iit ac% 3% 

And all the provisions of sections thirty-one hundred and _ sixty-Seven, 
thrirty-one hundred and sixty-eight, thirty-one hundred and sixty-nine, and 
thirty-one hundred and seventy-one of the Revised Statutes shall apply to in- 
ternal-revenue agents as fully as to internal-revenue officers. 

Arr. 4. Authority to enter premises.—The right to enter in the day- 
time any building or place where any articles or objects subject to 
tax are made, produced, or kept, so far as it may be necessary for 
the purpose of examining said articles or objects, is given the col- 
lector, deputy collector, or inspector within his district, and any 
internal-revenue agent whose employment is authorized by section 
8152, Revised Statutes, as amended. See also section 1004, revenue 
act of 1924. When such premises are open at night such officers may 
enter them while open in the performance of their official duties. 
Tf the owner of such building or place, or person in charge, refuses 
to admit such officer or to permit him to examine such articles or 
objects, applicable penalties will be invoked. The above right to 
enter certain premises does not extend to private homes where it is 
believed a fraud upon the revenue is being committed, which may be 
entered only under authority of a search warrant. 

A search warrant can not be issued but upon probable cause, sup- 
ported by affidavit, naming or describing the person and particularly 
describing the property and the place to be searched. Section 3, 
Title XI, act of June 15, 1917 (40 Stat. 217, 228.) (For authority 
for issuance of search warrants in internal-revenue cases see section 
3462, Revised Statutes.) 


Cuarpter IT 


MANUFACTURERS OF PLAYING CARDS 


Sec. 46 (Act Aug. 27, 1894). * * * Every person who offers or exposes 
for sale playing cards, whether the articles so offered or exposed are of foreign 
manufacture and imported or are of domestic manufacture, shall be deemed the 
manufacturer thereof and subject to all the duties, liabilities, and penalties 
imposed by law in regard to the sale of domestic articles without the use of 
the proper stamps denoting the tax paid thereon. * * * 

Arr. 5. Manufacturer defined—(a) A manufacturer of playing 
cards is (1) one who manufactures playing cards for sale or con- 
sumption; (2) one who packs or repacks playing cards for sale; 
(8) one who offers or exposes for sale packs of playing cards, either 
domestic or imported, without the use of the proper stamps denoting 
payment of the tax thereon. 

(6) The person who cuts playing cards from large lithographed 
sheets and finishes them is regarded as the manufacturer thereof 
and not the lthographer. 

(c) A person who cleans, gilds, reassembles, or repacks playing 
cards previously tax paid is deemed a manufacturer of playing cards 
and subject to all the liabilities thereof. 

(dq) A club which resells packs of cards on which the stamps have 
been broken incurs hability as a manufacturer of playing cards and 
must restamp each package so sold. ) 

Arr. 6. Manufacturers to register—LEvery manufacturer of playing 
cards shall register with the collector for the district his name or 
style, place of residence, trade or business, and the place where such 
business is carried on, and failure to register as herein provided and 
required shall subject such person to a penalty of $50 (sec. 40, act 
Aug. 27, 1894). To register as required Form 277 should be modified 
and used. The collector receiving a return for registry from one 
intending to engage in the manufacture of playing cards will issue 
to every such person or persons so registered a certificate of registry 
on Form 382, which should be conspicuously posted in his place of 
business. 

Src. 1002 (a) (Rev. Act, 1924). * * * Every person liable to any tax im- 
posed by this act, or for the collection thereof, shall keep such records, render 
under oath such statements, make such returns, and comply with such rules 
and regulations as the Commissioner, with the approval of the Secretary, may 
from time to time prescribe. 

Art. 7. Manufacturer’s monthly return—(a) Every manufacturer 
or importer of playing cards must furnish to the collector of his 


(3) 


4 


district not later than the 10th day of each month an accurate 
return, under oath, on Form 749, in duplicate, of the following 
transactions in packs of playing cards during the preceding month: 
The number on hand at the beginning of the month; the number 
manufactured during the month; the number removed tax paid and 
for export during the month; the number on hand at the end of 
the month; and the values of all stamps purchased and used during 
the month. Blanks, Form 749, are furnished by collectors of inter- 
nal revenue. 

(6) A return on Form 749 must be submitted each month to date 
of closing. Any stock of playing cards on hand when the business 
is discontinued must be accounted for on monthly returns. Both 
copies of the return for the last month must be marked “ Final 
returns.” 

Sec. 800 (Rev. Act, 1924). On and after the expiration of thirty days after 
the enactment of this act there shall be levied, collected, and paid, * * * 
(Schedule A-11, Playing Cards:) upon every pack of playing cards containing 
not more than fifty-four cards, manufactured or imported, and sold, or removed 
for consumption or sale, a tax of 10 cents per pack. (Sec. 38 act Aug. 27, 1894, 
original taxing section.) 

Sec. 46 (Act Aug. 27, 1894). That the tax on playing cards shall be paid by 
the manufacturer thereoD *o°* “* 

Arr, 8. Tax on playing cards——The rate of tax on playing cards is 
10 cents per pack containing not more than 54 cards. Mach addi- 
tional 54 cards or fraction thereof in a pack constitutes a new pack 
on which tax must be paid at the rate of 10 cents each. For ex- 
ample, if a pack contains 120 cards it must be considered as con- 
stituting three packs, two packs of 54 cards and one of 12 cards and 
each such pack would be subject to tax of 10 cents, making a total 
tax of 30 cents due thereon. 

The tax on playimg cards accrues upon removal from the fac- 
tory or place where made, or upon sale prior to such remoyal, and is 
to be paid by the manufacturer thereof by the affixing of stamps be- 
fore removal. (See Art. 5 defining a manutacturer of playing 
cards and Art. 11 relative to affixing stamps. ) 

The tax applies to ordinary playing cards such as are used in 
playing games of skill or chance such as “ poker,” “ euchre,” “ pin- 
ochle,” and the like, and to cards that may be used in lieu of ordi- 
nary playing cards. Cards for the game of “authors,” so called, and 
the like, differing wholly from ordinary cards, are not subject to tax. 

Miniature playing cards, playing cards with advertising matter 
printed thereon, and so-called “ fortune-telling,” “ magic,” or “ trick ” 
decks composed wholly or in part of playing cards or cards that may 
be used in heu of playing cards are all subject to the tax. 


D 


Where packages of playing cards are sent out from the fac- 
tory duly stamped and are thereafter opened and stamp broken, 
the cards can not be returned to the packages and sold under a broken 
stamp; a new stamp must be affixed to each package and duly 
canceled. 7 

If cards are reassembled from packs on which tax has been paid, 
each deck must show the requisite stamp. 

Sec. 41 (Act Aug. 27, 1894). That the Commissioner of Internal Revenue 
shall cause to be prepared, for payment of the tax upon playing cards, suitable . 
stamps denoting the tax thereon. Such stamps shall be furnished to collectors 
requiring them, and collectors shall, if there be any manufacturers of playing 
ecards within their respective districts, keep on hand at all times a supply 
equal in amount to two months’ sales thereof, and shall sell the same only to 
such manufacturers as have registered as required by law and to importers 
of playing cards, who are required to affix the same to imported playing 
cards oFrrtiig*. 

Sec. 805 (a) (Rey. Act 1924). The commissioner shall cause to be prepared 
and distributed for the payment of the taxes prescribed in this title suitable 
stamps denoting the tax on the document, articles, or thing [playing cards] 
- to which the same may be affixed, * * *, 

Arr, 9. Stamps for payment of tax.—Stamps have been prepared 
pursuant to law, for payment of the tax on playing cards, and 
have been furnished to collectors for sale only to such manufacturers 
as have registered as required by law and to importers of playing 
cards. 

Arr. 10. Use of order forms for stamps.—Manufacturers must use 
Form 218 in ordering playing card stamps. This form is printed 
by the Government only and furnished to collectors for distribu- 
tion. Kach such order form must be accompanied by the proper 
remittance for the full amount of the order. Unless otherwise 
directed stamps will be sent by ordinary mail at the risk of the 
purchaser. If ordered to be sent by registered mail, the order must 
be accompanied by 10 cents additional to pay registry fee. Stamps 
will also be forwarded by express at the expense of the taxpayer. 

Sec. 805 (a) (Rev. Act, 1924). * * * The commissioner * * * = ghall 
prescribe such method for the affixing of said stamps in substitution for or 
in addition to the method provided in this title as he may deem expedient. 

Arr, 11. Affixing stamps——lHach pack of playing cards, except as 
hereinafter provided, shall prior to sale, or before removal from 
the place where manufactured, packed, reassembled, or repacked, 
have securely affixed thereto proper internal revenue stamp or 
stamps of such denomination as will cover fully the tax thereon. 
Such stamp or stamps shall be affixed in such manner as to seal 
the pack and to necessitate the stamp or stamps being torn in two 
pieces when the pack is opened. 

5791°—24——2 


6 


Where playing cards are packed in leather, plush, celluloid, orna- 
mental, or metal cases, the stamps denoting payment of the tax 
thereon may be affixed to inside wrappers instead of to the cases 
proper, provided one of the following methods of packing and 
stamping is used: 

(a) Paper bands not less than one-half inch wide must be ex- 
tended around the entire pack of cards, both the long and short 
way, and securely fastened together with paste or mucilage at the 
intersection on the back of the pack so that the pack can not be 
separated without breaking the bands. ‘The internal-revenue stamp 
must be affixed to the pack in such manner that it will adhere 
partly to one of the bands and partly to the back of the top card 
so that removal of the bands will necessitate tearing the stamp in 
two. If desired an extra blank card may be placed on top of the 
pack for the purpose of attaching a part of the stamp thereto. 

(b) The package of cards must be completely wrapped with 
paper, securely sealed with paste or mucilage, and the internal- 
revenue stamp affixed across the place where the wrapper is sealed 
in such manner as. to necessitate tearing the stamp in two when 
the cards are removed from the wrapper. 

Sec. 39 (Act Aug. 27, 1894). That in all cases where an adhesive stamp is used 
for denoting the tax imposed by this act upon playing cards, except as herein- 
after provided, the person using or affixing the Same shall write thereon the 
initials of his name and the date on which such stamp is attached or used so 
that it may not again be used. And every person who fraudulently makes 
use of an adhesive stamp to denote any tax imposed by this act without so ef- 
fectually cancelling and obliterating such stamp shall forfeit the sum of fifty 
dollars. The Commissioner of Internal Revenue is authorized to prescribe such 
method for the cancellation of stamps as substitute for, or in addition to the 
method prescribed in this section as he may deem expedient and effectual. And 
he is authorized, in his discretion, to make the application of such method im- 
perative upon the manufacturers of playing cards. 

Sec. 804 (Rey. Act, 1924). Whenever an adhesive stamp is used for de- 
noting any tax imposed by this title, except as hereinafter provided, the person 
using or affixing the same shall write or stamp or cause to be written or 
stamped thereupon the initials of his or its name and the date upon which the 
Same is attached or used, so that the same may not again be used: Provided, 
That the Commissioner may prescribe such other method for the cancellation of 
such stamps as he may deem expedient. 

Arr. 12. Cancellation of stamps.—({a) Each stamp affixed to a pack- 
age of playing cards must be canceled by writing or printing in ink 
across the face of the stamp the initials of the manufacturer and 
the date on which the stamp was affixed. 

(6) Every person who fraudulently makes use of an adhesive 
stamp to denote payment of the tax on playing cards without can- 
celing the stamp as above provided shall forfeit the sum of fifty 
dollars. 


7 


Arr, 13. Penalty for removing playing cards for sale or consumption 
without payment of tax—Whenever any person makes, prepares, and 
sells or removes for consumption or sale, playing cards, whether of 
domestic manufacture or imported, upon which a tax is imposed by 
law, without affixing thereto an adhesive stamp denoting the tax be- 
fore mentioned, he shall incur a penalty of fifty dollars for every 
omission to affix such stamps. (Sec. 43, act Aug. 27, 1894.) Who- 
ever manufactures or imports and sells, or offers for sale, or causes 
.to be manufactured or imported and sold, or offered for sale, any 
playing cards, * * * without the full amount of tax being duly 
paid is guilty of a misdemeanor and upon conviction thereof shall 
pay a fine of not more than one hundred doHars for each offense. 
(Sec. 802 (b) Rev. Act, 1924.) 

Arr. 14. Penalty for removing or reusing playing card stamps.—That 
every manufacturer or maker of playing cards who, after the same 
are made, and the particulars hereinbefore required as to stamps 
have been complied with, takes off, removes, or detaches, or causes, 
or permits, or suffers to be taken off, or removed, or detached, any 
stamp, or who uses any stamp, or any wrapper or cover to which 
any stamp is affixed, to cover any other article or commodity than 
that originally contained in such wrapper or cover, with such stamp 
when first used, with the intent to evade the stamp duties, shall, for 
every such article, respectively, in respect of which any such offense 
is committed, be subject to a penalty of fifty dollars, to be recovered 
together with the costs thereupon accruing; and every such article or 
commodity as aforesaid shall also be forfeited. (Sec. 44, act Aug. 
27, 1894.) | 

Arr. 15. Penalty and forfeiture for removing, exposing, or concealing 
playing cards without affixing stamps.——Every maker or manufacturer 
of playing cards who, to evade the tax or duty chargeable thereon, 
or any part thereof, sells, exposes for sale, sends out, removes, or 
delivers any playing cards before the duty thereon has been fully 
paid, by affixing thereon the proper stamp, as provided by law, or 
who, to evade as aforesaid, hides or conceals, or causes to be hidden 
or concealed, or removes or conveys away, or deposits, or causes to be 
removed or conveyed away from or deposited in any place, any such 
article or commodity, shall be subject to a penalty of fifty dollars, 
together with the forfeiture of any such article or SE eto a (Sec. 
45, act Aug. 27, 1894.) 

Arr. 16. Penalty and forfeiture for removing, altering, and fraudu- 
lently using playing card stamps.—That whoever— 

(a) Fraudulently cuts, tears, or removes from any vellum, parch- 
ment, paper, instrument, writing, package, or article, upon which any 
tax is imposed by this title, any adhesive stamp or the impression of 


8 


any stamp, die, plate, or other article provided, made, or used in 
pursuance of this title; 

(b) Fraudulently uses, joins, fixes, or places to, with, or upon any 
vellum, parchment, paper, instrument, writing, package, or article, 
upon which any tax is imposed by this title, (1) any adhesive stamp, 
or the impression of any stamp, die, plate, or other article, which 
has been cut, torn, or removed from any other vellum, parchment, 
paper, instrument, writing, package, or article, upon which any tax 
is imposed by this title; or (2) any adhesive stamp or the impression. 
of any stamp, die, plate, or other article of insufficient value; or (3) 
any forged or counterfeited stamp, or the impression of any forged 
or counterfeited stamp, die, plate, or other article; 

(c) Willfully removes, or alters the cancellation, or defacing 
marks of, or otherwise prepares, any adhesive stamp, with intent to 
use, or cause the same to be used, after it has been already used, or 
knowingly or willfully buys, sells, offers for sale, or gives away, any 
such washed or restored stamp to any person for use, or knowingly 
uses the same; 

(d) Knowingly and without lawful excuse (the burden of proof 
of such excuse being on the accused) has in possession any washed, 
restored, or altered stamp, which has been removed from any vellum, 
parchment, paper, instrument, writing, package, or article; 

Ts guilty of a misdemeanor, and upon conviction shall be punished 
by a fine of not more than $1,000 or by imprisonment for not more 
than five years, or both, and any such reused, canceled, or counter- 
feit stamp and the vellum, parchment, document, paper, package, or 
article upon which it is placed or impressed shall be forfeited to the 
United States. (Sec. 803, Rev. Act, 1924.) 


Sec. 47 (Act Aug. 27, 1894). That whenever any article upon which a tax 
is required to be paid by means of a stamp is sold or removed for sale by the 
manufacturer thereof, without the use of the proper stamp, in addition to the 
penalties imposed by law for such sate or removal, it shall be the duty of the 
Commissioner of Internal Revenue, within a period of not more than two 
years after such removal or sale, upon such information as he can obtain to 
estimate the amount of the tax which has been omitted to be paid, and to make 
an assessment therefor upon the manufacturer or producer of such article. He 
shall certify such assessment to the collector, who shall immediately demand 
payment of such tax, and upon the neglect or refusal of payment by such 
manufacturer or producer shail proceed to collect the same in the manner 
provided for. the collection of other assessed taxes. 

Sec. 1009 (a) (Rev. Act, 1924). Except as provided in * * * gubdi- 
visions (0) and (c) of this section, all internal-revenue taxes shall, notwith- 
standing the provisions of section 3182 of the Revised Statutes or any other 
provision of law, be assessed within four years after such taxes became 
duesytia ce cm. 

(0) In case * * * of a willful attempt in any manner to defeat or 
evade tax, the tax may be assessed, * * * at any time. 


a 


Arr. 17. Commissioner’s duty to assess omitted taxes— The law makes 
it the duty of the commissioner, upon satisfactory proof, to estimate 
the amount of tax omitted to be paid whenever any manufacturer of 
playing cards sells or removes for sale any playing cards liable to 
payment of tax by stamps, without the use of the proper stamps, 
and to make an assessment therefor and to certify the same to the 
collector of the district for collection. Such assessment must be 
made within four years from the date when the tax became due, 
except that in the case of a willful attempt in any manner to defeat 
or evade tax, assessment may be made at any time. Assessments will 
be predicated upon prima facie evidence of the sale or removal of 
playing cards by manufacturers without the use of the proper stamps 
obtained and reported by deputy collectors or other internal-revenue 
officers, or from other facts and circumstances reported by such 
officers. The tax so assessed shall be in addition to the penalties im- 
posed by law for such sale or removal. 

Arr, 18. Abandoned or forfeited playing cards—(a) All playing 
ecards which have been abandoned, forfeited, or seized under warrant 
of distraint, and which are sold by order of court or of any Govern- 
ment officer for the benefit of the United States, or by a sheriff, 
constable, or other municipal officer under any writ, execution, or 
process or order of any court, shall, before delivery by such officer, 
be properly packed and have the requisite stamps affixed and can- 
celed. With reference to the procurement and cancellation of stamps 
in eases of sales referred to in this article, instructions will be given 
as to the procedure according to the facts in the individual case. 


Crarrer III 


THE IMPORTATION, REIMPORTATION, EXPORTATION OF PLAYING 
CARDS AND TAX FREE WITHDRAWAL THEREOF FOR USE OF 
THE UNITED STATES 


Sec. 46 (Act Aug. 27, 1894). That the tax on playing cards shall be paid by 
the manufacturer thereof. Every person who offers or exposes for sale playing 
cards, whether the articles so offered or exposed are of foreign manufacture 
and imported or are of domestic manufacture, shall be deemed the manufacturer 
thereof, and subject to ali the duties, liabilities, and penalties imposed by law 
in regard to the sale of domestic articles without the use of the proper stamps 
denoting the tax paid thereon, and all such articles of foreign manufacture 
shall, in addition to the import duties imposed on the same, be subject to the 
stamp tax prescribed in this Act. 

Sec. 41 (Act Aug. 27, 1894). That the Commissioner * * * ghall cause 
to be prepared, for payment of the tax upon playing cards, suitable stamps 


te ee) 


* * * and.collectors shall. *.* * sell same .to * .* * Siiapopereo ge 


playing cards, who are required to affix the same to imported playing cards 
Co oo * 


Sec. 800 (Rev. Act 1924). On and after the expiration of thirty days after the 
enactment of this Act there shall be levied, collected, and paid, * * #* 
(Schedule A-11 Playing Cards:) upon every pack of playing cards containing 
not more than fifty-four cards, manufactured or imported, and sold, or removed 
for consumption or sale, a tax of 10 cents per pack. (Sec. 38, Act Aug. 27, 1894, 
original taxing section.) 

Arr. 19. Imported playing cards—(a) Liability to tar—Playing 
cards imported from foreign countries must be taxpaid at the rate 
of 10 cents per pack of not more than fifty-four cards. Such tax is 
in addition to any import duty imposed thereon and must be paid 
by affixing the required stamps prior to release of the cards from 
customs custody. 

(6) Purchase of stamps.——Stamps for the tax payment of im- 
ported playing cards will be sold to the owner or consignee of such 
merchandise by the collector of internal revenue of the district in 
which is located the office of the collector of customs where the cus- 
toms entry is filed, and only upon requisition therefor (Customs 
Cat. 3493) duly executed by an authorized customs officer, (See art. 
10 for details other than the form to be used in making the order.) 

(c) Stamping and canceling stamps.—Internal-revenue stamps shall 
be affixed by the owner or consignee of imported playing cards while 
they are in the custody of the proper customs officer, and such cards 
shall not pass out of the custody of such officer until the requisite 
stamps are affixed and canceled. The method of affixing stamps to do- 
mestic playing cards prescribed in article 11 is hereby made applicable 
to imported playing cards. ach stamp so affixed must be canceled 

| (10) 


11 


by writing or printing in ink across the face of the stamp the initials 
of the owner or consignee and the date on which the stamp was 


affixed. 


REIMPORTATION 


Sec. 314 (Act Sept. 21, 1922). That upon the reimportation of articles once 
exported, of the growth, product, or manufacture of the United States, upon 
which no internal tax has been assessed or paid, or upon which such tax 
has been paid and refunded by allowance or drawback, there shall be levied, 
collected, and paid a duty equal to the tax imposed by the internal-revenue 
laws upon such articles, except articles manufactured in bonded warehouses 
and exported pursuant to law, which shall be subject to the same rate of 
duty as if originally imported, but proof of the identity of such articles shall 
be made under general regulations to be prescribed by the Secretary of the 
Treasury. 


Arr. 20. Reimported playing cards—When playing cards produced 
in the United States which have been duly exported without pay- 
ment of tax are reimported they are liable to customs duty equal to 
the tax imposed by the internal-revenue laws upon such product. 
All packs of reimported playing cards must have customs inspection 
stamps affixed to denote payment of duty thereon. Such packages 
are not required to have internal-revenue stamps affixed. 


EXPORTATION 


src. 43 (Act Aug. 27, 1894). * * * That playing cards may be removed 
from the place of manufacture for export to a foreign country, without 
payment of tax or affixing stamps thereto, under such regulations and the filing 
of such bonds as the Commissioner of Internal Revenue, with the approval of 
the Secretary of the Treasury, may prescribe. 





Ant. 21. Exportation of playing cards——(a) The regulations relat- 
ing to exportation of playing cards without the payment of tax un- 
der the above section of law are prescribed in Regulations No. 29, 
revised August, 1914, as amended. Copies thereof may be obtained 
from collectors of internal revenue or from the office of the Commis- 
sioner of Internal Revenue. Packs of cards sent abroad even as sam- 
ples must comply with all the provisions of law and regulations 
relating to the exportation of playing cards. No provision has been 
made by law for allowance of drawback on playing cards exported 
taxpaid. 

(6) Playing cards withdrawn free of tax for export must be con- 
signed by the manufacturer in care of the collector of customs at 
the port of export and under no circumstances shall such cards be 
consigned by the manufacturer to another manufacturer or dealer or 
exporter notwithstanding such other manufacturer or dealer or ex- 
porter intends to export the cards so removed. Exportation of play- 
ing cards in every instance must be made direct from the factory 
without any stoppage in transit. 


12 


WITHDRAWAL FOR USE OF THE UNITED STATES 


Sec. 3464 (R. 8.) The privilege of purchasing supplies of goods imported from 
foreign countries for the use of the United States, duty free, which now does or 
hereafter shall exist by provision of law, shall be extended, under such regula- 
tions as the Secretary of the Treasury may prescribe, to all articles of domestic 
production which are subject to tax by the provisions of this title. 

Arr. 22. Withdrawal of playing cards for use of United States.—The 
regulations governing the withdrawal of playing cards free of tax 
for use of the United States are prescribed in Regulations No. 34, 
revised. Copies thereof may be obtained from collectors of internal 
revenue or from the office of the Commissioner of Internal Revenue. 

Arr. 23. Promulgation of regulations—In pursuance of law the 
foregoing regulations are hereby made and promulgated and all rul- 
ings inconsistent therewith are hereby revoked. 

C. R. Nasu, 
Acting Commissioner of Internal Revenue. 
Approved September 23, 1924: | 
A. W. MeEtion, 
Secretary of the Treasury. 


APPENDIX 


Extracts from act August 27, 1894, and Rev. Act of 1924, rela- 
tive to the manufacture and sale of playing cards. 


Sec. 38. That on and after the first day of August, eighteen hundred and 
ninety-four, there shall be levied, collected, and paid, by adhesive stamps, a 
tax of two cents for and upon every pack of playing cards containing not 
more than fifty-four cards, manufactured and sold or removed, and also upon 
every pack in the stock of any dealer on and after that date; and the Commis- 
sioner of Internal Revenue, with the approval of the Secretary: of the Treasury, 
shall make regulations as to dies and adhesive stamps. 

Sec. 89. That in all cases where an adhesive stamp is used for denoting the 
tax imposed by this act upon playing cards, except as hereinafter provided. 
the person using or affixing the same shall write thereon the initials of his name 
and the date on which such stamp is attached or used, so that it may not 
again be used. And every person who fraudulently makes use of an adhesive 
stamp to denote any tax imposed by this act without so effectually canceling 
and obliterating such stamp shall forfeit the sum of fifty dollars. The 
Commissioner of Internal Revenue is authorized to prescribe such method for 
the cancellation of stamps as substitute for, or in addition to the method pre- 
scribed in this section as he may deem expedient and effectual. And he is 
authorized, in his discretion, to make the application of such method imperative 
upon the manufacturers of playing cards. 

Sec. 40. That every manufacturer of playing cards shall register with the 
eollector of the district his name or style, place of residence, trade, or business, 
and the place where such business is to be carried on, and a failure to register 
as herein provided and required shall subject such person to a penalty of 
fifty dollars. 

Sec. 41. That the Commissioner of Internal Revenue shall cause to be pre- 
pared, for payment of the tax upon playing cards, suitable stamps denoting 
the tax thereon. Such stamps shall be furnished to collectors requiring them, 
and collectors shall, if there be any manufacturers of playing cards within 
their respective districts, keep on hand at all times a supply equal in amount 
to two months’ sales thereof, and shall sell the same only to such manu- 
facturers as have registered as required by law and to importers of playing 
eards, who are required to affix the same to imported playing cards, and to 
persons who are required by law to affix the same to stocks of playing cards 
on hand when the tax thereon imposed first takes effect. Every collector 
shall keep an account of the number and denominate values of the stamps sold 
by him to each manufacturer and to other persons above described. 

Sec. 42. That if any person shail forge or counterfeit, or cause or procure to 
be forged or counterfeited, any stamp, die, plate, or other instrument, or any 
part of any stamp, die, plate, or other instrument which shall have been pro- 
vided or may hereafter be provided, made, or used in pursuance of the provi- 
sions of this act or of any previous provisions of law on the same subjects, or 
shall forge, counterfeit, or resemble, or cause or procure to be forged, counter- 
feited, or resembled the impression or any part of the impression of any such 
stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall 


(13) 











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